Name der Zeitschrift: Semiotica Jahrgang: 2017 Heft: 216 Seiten: 363-381.

An exploration of Chinese during a time of monumental change, The period after the fall of the Han dynasty.

In this study, we examine the association between the ownership structure of Chinese listed firms and their audit choices among the Big 4, Second-tier, and Other firms between 2007 and 2012. The market share of the Big 4 firms in China was relatively low, while that of the Second-tier firms increasing during the sample period. Although there is little evidence to indicate that the audit quality of the Second-tier firms is not comparable to that of the Big 4 firms in (...) China, we find that large shareholders and boards of directors do not perceive the financial reporting credibility associated with the Second-tier firms to be the same as that of the Big 4 firms. We further find that the largest shareholders of Chinese listed firms prefer low-quality auditors when they have a low level of ownership but prefer high-quality auditors when they have a high level of ownership. The empirical evidence presented in this study should be of interest to regulators and academics. (shrink)

What signals do firms in emerging economies send to stakeholders when they adopt corporate social responsibility practices? We argue that in emerging economies, firms that adopt CSR practices positively signal investors that their firms have superior capabilities for filling institutional voids. From an institution-based view, we hypothesize that the institutional environment moderates the signaling effect of CSR on a firm’s financial performance. Based on a sample of firms from ten Asian emerging economies, we find a positive relationship between CSR practices (...) and financial performance. This positive relationship is stronger in the less developed capital market than in the more developed one. The financial benefits of CSR practices are also more salient in the low information diffusion market than in the high one. We emphasize that signaling theory and the institution-based view can jointly contribute to the CSR literature. (shrink)

Business Ethics, the Environment &Responsibility, Volume 32, Issue 4, Page 1452-1469, October 2023.

On one hand, Chinese consumers are well known for conspicuous consumption and the adoption of luxury products and named brands. On the other hand, they also have a bad reputation for buying counterfeit products. Their simultaneous preferences for two contrasting types of product present a paradox that has not been addressed in the literature. This study attempts to present an explanation of this paradox by examining the effects of traditional Chinese cultural values and consumer values on consumers’ deontological judgment of (...) pirated CDs and the amount of social benefits they perceive they gain from them. We interviewed 300 Hong Kong Chinese consumers, and found that face consciousness increased materialism and risk aversion, thereby producing a favorable deontological judgment of pirated CDs. Face consciousness also has a direct effect on the amount of social benefits perceived in pirated CDs. Both favorable deontological judgment and perceived social benefits contributed to a strong intention to buy pirated CDs. The results are discussed in a cultural perspective. (shrink)

Sustained attention, a key cognitive skill that improves during childhood and adolescence, tends to be worse in some emotional and behavioural disorders. Sustained attention is typically studied in non-affective task contexts; here, we used a novel task to index performance in affective versus neutral contexts across adolescence (N = 465; ages 11–18). We asked whether: (i) performance would be worse in negative versus neutral task contexts; (ii) performance would improve with age; (iii) affective interference would be greater in younger adolescents; (...) (iv) adolescents at risk for depression and higher in anxiety would show overall worse performance; and (v) would show differential performance in negative contexts. Results indicated that participants performed more poorly in negative contexts and showed age-related performance improvements. Those at risk of depression performed more poorly than those at lower risk. However, there was no difference between groups as a result of affective context. For anxiety there was no difference in performance as a function of severity. However, those with higher anxiety showed less variance in their reaction times to negative stimuli than those with lower anxiety. One interpretation is that moderate levels of emotional arousal associated with anxiety make individuals less susceptible to the distracting effects of negative stimuli. (shrink)

Hand function improvement in stroke survivors in the chronic stage usually plateaus by 6 months. Brain-computer interface (BCI)-guided robot-assisted training has been shown to be effective for facilitating upper-limb motor function recovery in chronic stroke. However, the underlying neuroplasticity change is not well understood. This study aimed to investigate the whole-brain neuroplasticity changes after 20-session BCI-guided robot hand training, and whether the changes could be maintained at the 6-month follow-up. Therefore, the clinical improvement and the neurological changes before, immediately after, (...) and 6 months after training were explored in 14 chronic stroke subjects. The upper-limb motor function was assessed by Action Research Arm Test (ARAT) and Fugl-Meyer Assessment for Upper-Limb (FMA), and the neurological changes were assessed using resting-state functional magnetic resonance imaging. Repeated-measure ANOVAs indicated that long-term motor improvement was found by both FMA (F[2,26]= 6.367,p= 0.006) and ARAT (F[2,26]= 7.230,p= 0.003). Seed-based functional connectivity analysis exhibited that significantly modulated FC was observed between ipsilesional motor regions (primary motor cortex and supplementary motor area) and contralesional areas (supplementary motor area, premotor cortex, and superior parietal lobule), and the effects were sustained after 6 months. The fALFF analysis showed that local neuronal activities significantly increased in central, frontal and parietal regions, and the effects were also sustained after 6 months. Consistent results in FC and fALFF analyses demonstrated the increase of neural activities in sensorimotor and fronto-parietal regions, which were highly involved in the BCI-guided training.Clinical Trial Registration:This study has been registered atClinicalTrials.govwith clinical trial registration number NCT02323061. (shrink)

We investigate large cardinal axioms beyond the level of ω-huge in context of the universality of the suitable extender models of [Suitable Extender Models I, J. Math. Log.10 101–339]. We show that there is an analog of ADℝ at the level of ω-huge, more precisely the construction of the minimum model of ADℝ generalizes to the level of Vλ+1. This allows us to formulate the indicated generalization of ADℝ and then to prove that if the axiom holds in V at (...) a proper class of λ then in every suitable extender model, the axiom holds at a proper class of λ. (shrink)

Humans are standouts in their propensity to trade. More specially, the kind of trading found in humans—featuring the exchange of many different goods and services with many different others, for the mutual benefit of all the involved parties—far exceeds anything that is found in any other creature. However, a number of important questions about this propensity remain open. First, it is not clear exactly what makes this propensity so different in the human case from that of other animals. Second, it (...) is not clear why other animals did not acquire this propensity to the extent that humans did. Third, it is not clear what explains the fact that the extent to which humans engage in trade is culturally highly variable. The paper argues that at the heart of the human-animal divergence in this propensity is the particular socio-cultural environment in which humans evolved. This has led them to sometimes, but not always, acquire the cognitive technology (writing, algebra, tallying devices, money, etc.) to support a sophisticated disposition and capacity for reciprocal cooperation, and deep and wide concepts of property and exchange value. (shrink)

Privacy is defined within a symbolic interaction framework in terms of identity definition and maintenance processes. It is argued that defining privacy within a symbolic interaction framework both generates a number of hypotheses involving the concept of privacy and allows the theorist to draw together several social psychological concepts within the one conceptual schema.

In this paper we examine the study of minerals from the Renaissance to the early nineteenth century in the light of the work of Michel Foucault on the history of systems of thought. In spite of a certain number of theoretical problems, Foucault's enterprise opens up to the historian of science a vast terrain for exploration. But this is the place neither for a general exegesis nor for a general criticism of his position; our aim here is the more modest (...) one of taking certain points from Foucault's study,The order of things, and seeing how far they can be extended into an area not explicitly considered in that work. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:184 BOOK REVIEWS knower, one may avoid undercutting the position that the cognitive powers are passive, without failing to do justice to the fact that aware· ness and discrimination are activities of the knower {pp. 71-72; 148· 49, n. 6). Second, Kai holds that the individual human being cannot really he said to have intuitive mind in himself: "Man has mind; hut only to a certain degree and without (...) mind losing its independence from the human whole.... the divine mind is present in man without los· ing its character of divine mind " (p. 75). If only God has intuitive mind {pp. 155, n. 32; 156-57, n. 13), how can the individual human being really know, even in the sense of having discursive thought? Since knowledge depends on first principles, what does not possess the intuitive mind which knows the first principles would, it seems, not properly have knowledge. The only hope for a definitive interpretation of the disconcertingly brief De Anima, 3. 5, lies in the possibility that one can establish a definite connection between this chapter and other elements in the Aris· totelian corpus, a connection that would elucidate the otherwise in· scrutable teaching on active mind. It is the great merit of Kai to have made an excellent case for a connection between De Anima, 3. 5, and two other elements in the Aristotelian corpus: nous as it functions in the logic and epistemology, and the unmoved mover of Metaphysics, Lambda. Exploring this connection in a penetrating and thorough analysis of a great body of Aristotelian and secondary te~ts, Kai has not merely taken a position on a more than two-thousand-year-old con· troversy, hut also has decisively advanced our understanding of active mind. St. John's University Jamaica, New York JAMES T. H. MARTIN Anselm Studies: An Occasional Journal. Vol. 2. Edited by JosEPH ScHNAUBELT, OSA, et al., White Plains, New York: Kraus Inter· national Publications, 1988. Pp. 634. $55.00. This volume contains the proceedings of the Fifth International Saint Anselm Conference (Villanova University, September 16-21, 1985). Held in conjunction with the Tenth International Patristic, Medieval, and Renaissance Conference, the meeting occasioned papers concen· trating on areas of "influence and juncture" in the life and thought of St. Anselm and St. Augustine. Given the dependence of much of Anselm's work on the thought of St. Augustine, the Conference took as its particular objective the understanding of the relationship between BOOK REVIEWS 185 faith and reason. While the focus of the papers in this volume includes both saints, the principal emphasis falls on Anselm as inheritor and interpretor of the methods and ideas of his intellectual ancestor. A brief introduction provides cameo presentations of Anselm's character as abbot, monk, and archbishop, together with a conspectus on Anselm's position vis-a-vis the canonical and ecclesiological issues of his day. The papers are then divided into five chapters: "Anselm's Monasticism." "The Proslogion Argument," "Truth: Anselm and Augustine," "Theological Method," and "The Anselmian Worldview." While the papers are of use to scholarly readers desiring detailed treatment of central issues in Anselm's logic and epistemology, the un· doubted strength of the collection lies in its well-calculated effort to integrate an understanding of Anselm's intellectual and spiritual out· look with the theological, spiritual, and literacy currents of his time. Especially for the historian of intellect and society, the essays in this volume provide analysis that advances our understanding of the cultural context of the 11th and 12th centuries. The contribution to our understanding of Anselm's culture is par· ticularly clear in the first and fourth divisions of the volume, the sec· tions dealing with monasticism and Anselm's worldview. In the former division, Glenn Olsen's assessment of " Anselm and Homosexuality" neatly evaluates the evidence for Anselm's sexual orientation made controversial by John Boswell's Christianity, Social Tolerance, and Homosexuality. In fact, the present article, together with its notes, provides a useful summary of the critical literature which has grown up of late around the Boswellian thesis as well as the study of literary expressions of affection in the 11th and 12th centuries. Olsen grasps the... (shrink)